VAT Refund Reports

Under Law No. 3065 on Value Added Tax, the delivery of goods and provision of services carried out in Turkey are generally subject to VAT. However, certain transactions regulated by the Law are within the scope of exemption and are subject to different VAT practices.

The main operations are:

• Transactions subject to VAT withholding (Article 9)
• Exports of goods and services (Article 11/1-a)
• Supplies and services made to persons not residing in Turkey (Article 11/1-b)
• Consignment sales for export purposes (Article 11/1-c)
• Construction, import, and services related to air and sea vehicles (Article 13)
• International transportation activities (Article 14)
• Diplomatic Exemptions (Article 15)
• Transactions Subject to Reduced Rate (Article 29)

The VAT amounts that cannot be deducted within the scope of these transactions can be refunded in cash or by offset within the framework of the legislation, and with a correctly structured process, it turns into a significant cash flow advantage for companies. However, in practice, refund processes require technical expertise and a meticulous approach due to the heavy document burden, counter-inspections, risk analyses, and administrative assessments.

As Moore Turkey, we approach VAT refund processes not just as a compliance obligation, but as a strategic financial opportunity for companies. With our expert team consisting of Certified Public Accountants, Certified Financial Consultants, and our experienced staff, we manage the process end-to-end, ensuring accuracy, speed, and full compliance with regulations at every stage. The following checks are meticulously performed throughout this process:

• Detailed supplier analyses
• Counterparty reconciliations and cross-checks
• Analytical testing for consistency and accuracy
• Full compliance with tax legislation and administrative practices

Within this framework, the VAT refund services we offer include the following:

• VAT refund file preparation
• Verification of conformity between declarations and accounting records and documents
• Review and correction of VAT declarations when necessary
• Execution and monitoring of counter-reviews (BA/BS and risk-based controls) processes
• Preparation of VAT Refund Attestation Reports
• Submission of reports to the relevant tax office
• Tracking the refund process and responding to deficiency notices from the tax office

Additionally, as part of our service portfolio

• VAT refunds arising from other exceptions
• Deferral and waiver transactions under the Domestic Processing Permit Certificate (DİİB)

is located there.